Time to Pay arrangements

HMRC is the most prolific creditor in the UK — more companies owe more to them than any other organisation so they're used to hearing why people can’t pay their due tax.

It’s also a good thing — because it means that when it comes to solutions to payment they will be more than happy to discuss them.


If you fully intend to pay — and why wouldn’t you? — then a facility exists to allow you to pay your tax in instalments over a longer period of time than normal.


This is the Time to Pay Arrangement.


Rather than pay a lump sum at once which could cause financial difficulties for any company, HMRC will allow you to pay outstanding or overdue Corporation Tax, VAT, or PAYE contributions in instalments.


A Time to Pay arrangement is based on trust — they aren’t granted automatically and aren’t a permanent solution. They are granted on the basis that a company will be able to keep up with the agreed payment schedule and will pay due taxes on time in future.


Positive open communication is key here — if you believe you won’t be able to pay a tax commitment on time then you’ll have more chance of gaining time to pay than after the deadline. This will also avoid any late payment penalties that would be incurred.


You can speak to HMRC yourself to apply for an arrangement but you’ll be able to build a stronger case if you speak to us first.


We have a lot of experience dealing with HMRC so thoroughly understand their requirements and what they will ask and want to know when listening to any application.


We’ll be able to brief and coach you thoroughly before you approach HMRC and let you know what financial information you should have to hand to build the strongest possible case for acceptance.

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